Cooperatives: Commercial and transactions with third parties. A commentary
ABSTRACT: This paper refers to the possible consideration of cooperative societies as
a commercial companies, fulfilling certain circumstances and without loss of its specific
characteristics in terms of decision-making, benefit sharing and the search for
satisfaction general interest.
We also analyze the effect of increasing the percentage of transactions with third
parties in respect of all transactions undertaken by the cooperative, and its impact on
the amount of the funds of the cooperative and the pay of a collaborator. Is done at this
point a comparison with conventional capitalist societies (S.A, S.L.).
Finally, we propose a legislative reform in order to allow and increase in the percentage
of completion of transactions with third parties in cooperatives, and without loss of
favorable tax treatment.